The aim of this study is to analyze the financial statements in the case of company Tim - putevi Ltd. whose main activity is the construction of roads and highways, in order to determine the liquidity and solvency of that company for a period of two years which is covered in this paper. So, it contains 2014 and 2015 business enterprises.
The analysis of annual financial reports in order to determine the liquidity and solvency of the company Tim - putevi Ltd. is conducted by the use of liquidity and solvency and BON - 2. Based on the analysis of liquidity ratios is determined that all are satisfactory, except for the indication of the average time collection rate that it can be said that the bad due to deterioration in comparison to the previous period.
Solvency indicators are satisfactory when watching level of indebtedness of the company, the amount of long-term liabilities, the ratio of debt and equity, and the ratio of interest coverage. While the relationship of fixed assets and equity unsatisfactory, i.e. below the minimum values in both analyzed years. Still, one can reach a conclusion that the company's business Tim - putevi Ltd. mostly liquid and solvent.